Duty Free Concession and GST Relief

Duty-Free Concession and GST Relief

Duty-Free Concession

Liquor Products Travellers and bona fide crew members are entitled to duty-free concession for liquors if all the following conditions are met:

You are 18 years old or above;
You have spent 48 hours or more outside Singapore immediately before arrival;
You are not arriving from Malaysia;
The liquor is for your own consumption; and
The liquor is not prohibited from import into Singapore.

Note: You will be considered as having arrived from Malaysia if you obtained Malaysia’s immigration clearance prior to your arrival in Singapore. If that is the case, you are NOT entitled to duty-free concession.

Travellers are given duty-free concession for liquors on one of the following options:

Option	Spirits	Wine	Beer
A	1 Litre	1 Litre	-
B	1 Litre	-	1 Litre
C	-	1 Litre	1 Litre
D	-	2 Litres	-
E	-	-	2 Litres

Bona fide crew members are given duty-free concession for liquors on one of the following options:

Option	Spirits	Wine	Beer
A	0.25 Litre	1 Litre	-
B	0.25 Litre	-	1 Litre
C	0.25 Litre	-	-
D	-	1 Litre	-
E	-	-	1 Litre

These options are also applicable for the following liquor products:

Liquors consumed for health reasons such as Yomeishu (wine), D.O.M (spirits) and samsu (spirits)
Liquors used in cooking such as rice wine and cooking wine (wine)
Sake (wine)
Soju (spirits)
Umeshu (spirits)

Important Notes:

Duty-free concessions are granted on liquor products purchased outside Singapore as well as those purchased at Duty-Free Shops (DFS) Singapore.
Duty-free concessions are granted on liquor products for your personal consumption only. It is an offence to sell or give them away. It is an offence to sell, exchange or give them away.
As such, duty-free liquors purchased by other travellers, friends or relatives and subsequently given to you would be subject to duty and Goods and Services Tax (GST).
There is no duty-free concession on liquor products for travellers arriving from Malaysia.
If you are bringing in more than 10 litres of liquor products, a Customs permit would be required for clearance.
Travellers are required to pay the taxes on liquor products exceeding their duty-free concession and on goods carried for or on behalf of other persons. Please refer to the duty rates imposed on dutiable goods for more information.

Cigarettes and Tobacco Products There is no duty-free concession and Goods and Services Tax (GST) relief for cigarettes and tobacco products in Singapore.

All cigarettes and tobacco products, including those purchased in Singapore with the ‘SDPC’ mark, are subject to duty and GST when brought into Singapore.

With effect from 1 July 2020, all cigarettes and other tobacco products imported into, sold, offered for sale or distributed in Singapore must comply with the new Standardised Packaging (SP) requirements. For further information, you may refer to Health Sciences Authority (HSA)’s website or contact Ministry of Health (MOH) through email at moh_info@moh.gov.sg.

Importation of cigarettes and / or tobacco products that do not comply with the SP requirements is not allowed, and these cigarettes and / or tobacco products will be disposed of at the checkpoints.

Motor Fuel Including Motor Spirits, Diesel Products and Compressed Natural Gas (CNG) There is no duty-free concession and GST relief on motor fuel including motor spirits, diesel products and compressed natural gas (CNG) in containers.

Goods and Services Tax (GST) Import Relief

All goods brought into Singapore are subject to Goods & Services Tax (GST). This is because GST is a tax on consumption and import of goods. The GST payable is the prevailing rate, levied on the value of the goods, which may include the Cost, Insurance and Freight (CIF) plus other chargeable costs and the customs and/or excise duty payable (if applicable).

This is applicable to all travellers including foreign visitors and returning residents.

A) GST import relief for new articles, souvenirs, gifts or food preparations

New articles ( items purchased or acquired abroad by the traveller to bring into Singapore) attract GST. This is regardless of whether foreign sales tax or value added tax had been paid.

However, the traveller can enjoy some GST import relief on a good if it meets the following two conditions:

a) it is a new article, souvenir, gift or food preparation; and

b) it is for his/her personal (non-commercial) use or consumption.

The amount of GST import relief will depend on the duration that the traveller has spent outside Singapore. Travellers will have to pay GST on the value of the goods which is in excess of the GST import relief granted to them.

Time Spent Away from Singapore	Value of Goods Granted GST Import Relief
48 hours or more	Up to S$500
Less than 48 hours	Up to S$100

What types of goods and which types of travellers are not entitled to GST import relief?

Intoxicating liquor and tobacco, as well as goods imported for commercial purposes are excluded from this GST import relief for new articles. Please also refer to this page for Customs & Excise duties applicable to liquor and tobacco.

Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government, and crew members are also not entitled to this GST import relief.

B) GST import relief for used articles and personal belongings

GST import relief is also granted separately for used articles and personal belongings brought in by the traveller in reasonable quantities for his or her personal use. There is no cap on the value of such used articles and personal belongings which are granted import relief.

What are “used articles”?

For individuals residing in Singapore (Singapore Citizens, Permanent Residents, as well as pass holders who reside in Singapore), used articles and personal belongings refer to items the traveller had with them, prior to their departure from Singapore.

For individuals who do not reside in Singapore (e.g. short-term visitors), used articles and personal belongings refer to items the traveller had with them prior to their arrival in Singapore. They are expected to bring these items out of Singapore when they leave Singapore.

What types of good and which types of travellers are not entitled to GST import relief?

Intoxicating liquor and tobacco, as well as goods imported for commercial purposes are excluded from this GST import relief for used articles and personal belongings.

C) Goods Inspection

Immigration and Checkpoints Authority (ICA) officers conduct selective checks at the checkpoints. To facilitate the checking process, travellers are advised to have documents such as their goods’ receipts or GST payment receipts ready for inspection.

If receipts for the items are unavailable, their value will be based on the transaction value of identical or similar goods from the same country of origin or the original price payable for the goods as if they are sold for export to Singapore, inclusive of freight and insurance charges that are incurred for the shipment

For your convenience, you are encouraged to make an advance declaration and payment of GST using our Customs@SG web application. Alternatively, you can declare and pay the GST for your goods at the Customs Tax Payment Office.

Frequently Asked Questions

Q1. If I were to buy a branded bag for S$2,000 while holidaying overseas, and were to start using it during the trip, do I have to pay GST when I bring the bag home? If so, how is the GST computed?

A1. Yes, the bag is subject to the prevailing GST rate. If you have been away from Singapore for more than 48 hours, you will be entitled to a GST import relief amount of S$500. Therefore, the amount of GST that you will have to pay is [S$(2,000 – 500) x prevailing GST rate]. If you have been away from Singapore for less than 48 hours, you will be entitled to a GST import relief amount of S$100. Therefore, the amount of GST that you will have to pay is [S$(2,000 – 100) x prevailing GST rate].

Q2. If I were to remove the price tag/packaging and use an item bought overseas immediately, before returning home to Singapore, is the item still subject to GST? What if the item was bought from a second-hand shop and is not brand new? Can it be considered a used article or personal belonging where GST import relief is granted regardless of its value?

A2. In both cases, the item is still subject to GST if they are to be brought into Singapore as they were newly purchased or newly acquired overseas. GST is payable if the value of the item exceeds the GST import relief amount granted to new articles (see Q1). “Used articles and personal belongings” are items that you already had, prior to departure from Singapore.

Q3. If I already paid sales tax for an item purchased overseas and I did not claim tax refund, do I still have to pay GST?

A3. GST is applicable on all items brought into Singapore regardless of whether foreign sales tax was paid for the item overseas, and regardless of whether the traveller has claimed a tax refund for the item abroad.

Q4. If I were to receive a gift while overseas, how is the tax calculated since I will not have a receipt and will not be able to estimate the value of the gift?

A4. If the receipt is not available, the value of the goods will be assessed based on the value of identical or similar goods when computing the GST payable.

Q5. What if I buy a S$1,000 bag from one of the duty-free shops at Changi Airport while on the way out of Singapore. Will I be required to pay GST on the bag when I return to Singapore?

A5. The newly purchased bag is subject to GST if it exceeds the traveller’s GST relief amount.

Reminder

It is the responsibility of travellers to make an accurate and complete declaration of all goods exceeding their duty-free concession and GST import relief in their possession, including goods carried for or on behalf of other persons.

Those who fail to declare at the Red Channel can be fined and prosecuted in court. Visit customs offences for more information.